• The health flexible spending account maximum employee contribution remains at $2,500
• The maximum out-of-pocket limit that applies to all non-grandfathered plans will be $6,350 per individual and $12,700 per family
• The minimum deductible for a high deductible health plan coupled with a health savings account (HSA) remains at $1,250 per individual and $2,500 per family
• The maximum out-of-pocket for a high deductible health plan coupled with a health savings account (HSA) will increase to $6,350 per individual and $12,700 per family
• The maximum HSA contribution will increase to $3,300 for individual coverage and $6,550 for family coverage. The catch-up contribution (available to those aged 55 and older) remains at $1,000

For qualified plans:

• The annual deferral for 401(k), 403(b), and 457(b) plans remains at $17,500
• The catch-up contribution limits (available to those aged 50 and older) remains at $5,500
• The threshold for "highly compensated employees" remains at $115,000
• The threshold for an officer to have "key employee" status will increase to $170,000
• The annual compensation limit will increase to $260,000

Social Security/Medicare Withholding:

• The taxable wage base will increase to $117,000
• The OASDI tax rate remains at 6.2%
• The Medicare tax rate remains at 1.45%

You can download a 2014 Annual Limits Reference Card Here.